Hawaii Business License by ner17598

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									FORM BB-1
(Rev. 2001)                                    STATE OF HAWAII
                                                                                                                    This Space For Office Use Only
                                                                                                                                                                              02
                                               BASIC BUSINESS
                                                 APPLICATION
TYPE OR PRINT LEGIBLY
                                                                                                                               Identification No.
1. Type of application (Check the appropriate box(es) that best describes your purpose in filing this application)
o General Excise (GE)           o Transient Accommodations (TA) o Use Tax Only
                                                                                                                               ___ ___ ___ ___ ___ ___ ___ ___
o Employer's Withholding (WH) o GE One Time Event                           o Rental Motor Vehicle & Tour Vehicle (RVST)
                                                                                                                               UI Registration Number
o Unemployment Insurance (UI) o Seller's Collection                         o Liquor
o Cigarette and Tobacco       o Liquid Fuel Distributor                     o Liquid Fuel Retail Dealer
2.   Taxpayer's/Employer's Name (Individuals, enter Last, First, Middle Initial)                            3. Doing business as (DBA) name


4.   Mailing address            C/O                                         Street address or P.O. Box                        City                      State              Zip Code + 4


5.   Physical location of business in Hawaii           Street address                                                         City                      State              Zip Code + 4


6.   If no physical business location in Hawaii, provide the name, address, and telephone number of the individual performing services in Hawaii


7.   Type of ownership 1 o Sole proprietorship                                  3 o Corporation                      7 o Other (Explain)
                       2 o Partnership                                          4 o Federal Agency
8.   Phone Number       Business                              Residential                   Fax                                       E-mail address
                        (      )                              (      )                      (    )
9.   Sole Proprietor's SSN                                    10. Sole Proprietor's Spouse's SSN                            11. Federal Employer I.D. Number (FEIN)

12. List the owners, partners, members, or principal corporate officers (See Instructions on back of the form) Attach a separate sheet of paper if more space is required.
           SSN                     Name (Last, First, Middle Initial)              Title                           Residential Address                           Contact Phone No.
                                                                                                                                                             (         )
                                                                                                                                                             (         )
13. (a) Did you acquire an existing business? o Yes o No                                    14. TYPE OF BUSINESS ACTIVITIES: (Circle all that apply)
        If yes, was o all or o part of the business acquired?                                   1       2          3        4         5         6        7       8
        When was it acquired? ____________________ (MO/DAY/YR)                                  9      10         11       12        13        14       15      16
     (b) Previous owner's/business' name, dba, address, GE I.D. No.,                            Describe fully the main type of business activity you are engaged in.
         and UI Account No. (If you answered "No" to (a) enter N/A)                              See Instructions on back of the form.



15. No. of establishments or branches in Hawaii      16. Date business began in Hawaii                   17. Date employment began in Hawaii
    operated by this employing unit                                  /      /                                              /      /
18. No. of employees on date employment began        19. If no employees, when do you anticipate         20. Date first wages paid in Hawaii
                                                         hiring employees?            /      /                             /      /
21. If you are applying for a TA Tax I.D. Number, how many units are you registering for? Please check 1
                     o 1-5 units     o 6 or more units
22. Filing period, check 1 for each tax type applicable       23. Accounting period, check only 1                           25. Parent Corporation’s FEIN
    Tax Type        Mo         Qtr     Semi                        o Calendar Year
     a) GE              o         o        o                       o Fiscal Year ending (MO/DAY)               /            26. Parent Corporation’s GE ID. Number
     b) TA              o         o        o                  24. Accounting methods, check only 1
     c) RVST            o         o        o                      o Cash     o Accrual                                      27. Hawaii Contractor’s License Number
    d) WH            o        o
28. Do you qualify for a disability exemption?                29. If you are applying for a TA Tax, Liquid Fuel Retail Dealer Permit, and/or RVST Tax I.D.
    (See Instructions)                                            number(s), attach a list of (1) the address(es) of the business locations, (2) island, and (3) note the
                 o Yes         o No                                 location's activity as either TA, Fuel, or RVST.
30. TOTAL REGISTRATION FEE DUE                             Enter the amount from line m. of the worksheet on the back of the form.
                                                          Pay in U.S. dollars drawn on any U. S. Bank to “HAWAII STATE TAX COLLECTOR”                            $
CERTIFICATION: The above statements are hereby certified to be correct to the best of knowledge and belief of the undersigned who is duly authorized to sign this application.



Signature of Owner, Partner or Member, Officer or Agent            Print Name                                                        Title                                 Date


                            Mail the completed application to your nearest Department of Taxation district office:
                            OAHU DISTRICT OFFICE            HAWAII DISTRICT OFFICE           MAUI DISTRICT OFFICE             KAUAI DISTRICT OFFICE
                            P.O. Box 1425
                            Honolulu, HI 96806-1425
                                                            P.O. Box 937
                                                            Hilo, HI 96721-0937
                                                                                             P.O. Box 1427
                                                                                             Wailuku, HI 96793-6427
                                                                                                                              P.O. Box 1687
                                                                                                                              Lihue, HI 96766-5687                   Form BB-1      02
Form BB-1 Instructions (Rev. 2001)

                  PURPOSE OF THIS FORM                                                                      Registration Fee Worksheet
This application simplifies the process of starting a business in Hawaii
by allowing you to register for various State tax and employer licenses       License/Registration Fee, enter the appropriate information/fee based on
and permits, including general excise tax (GET), withholding (WH)             what registration was checked on line 1, also enter the date the activity began
tax, and unemployment insurance (UI) tax.                                     in Hawaii:
Every person or company intending to do business in Hawaii, including         a. General Excise (GE) (See Instructions) .....................                      $
every individual who is self-employed or who hires employees, must
apply for a GET Identification Number. In addition, every person or           b. GE One Time Event ___/___/___...........Enter $20.00
company (with very few exceptions) with employees in Hawaii must              c. Transient Accommodations (TA) ___/___/___
register for the WH Tax and apply for UI coverage.                               Check only 1 and enter the dollar amount
                                                                                  o $5.00 (1-5 units) OR o $15.00 (6 or more units) ...
                  SPECIFIC INSTRUCTIONS                                       d. Use Tax Only ___/___/___.................No fee required                              -0-
Lines 1 and 30. Enter the appropriate information and applicable fee          e. Employer's Withholding(WH)............No fee required                                 -0-
for each box you checked on line 1 of the application in the
corresponding lines of the registration fee worksheet. Also, enter the        f. Unemployment Insurance .................No fee required                               -0-
date the activity began in Hawaii. Please fill in all lines on the            g. Seller's Collection ___/___/___ ........No fee required                               -0-
worksheet that apply to your application.                                     h. Rental Motor Vehicle & Tour Vehicle (RVST)
a. If you checked the box GE the following fee(s) will apply:                    ___/___/___ .............................................Enter $20.00
    • If your business began on or after January 1, 1990, a one-time
                                                                              i. Liquor, ___/___/___ .......................................Check
       $20.00 fee must be paid with this application. Your license will
       remain effective until you cancel it; no further fee will be due.         o Manufacturer o Wholesaler and enter County
    • If you are a nonprofit organization which has received                      Liquor License No.                                       , ...Enter $2.50
       exemption from the payment of GET and you have paid the                j. Cigarette and Tobacco, ___/___/___ .....check only 1
       $20.00 nonprofit registration fee, no fee is due; enter "0" in the
       space provided.                                                           o Dealer        o Wholesaler (see section 245-1, HRS
    • If your business began in Hawaii before January 1, 1990, please            for definitions).............................................Enter $2.50
       call your local district tax office for the appropriate fees.          k. Liquid Fuel Distributor, ...............check all that apply
    ENTER THE TOTAL FEE FOR ALL YEARS IN THE SPACE                               o Produce o Refine o Manufacture o Compound
    PROVIDED.                                                                    ___/___/___ .........................................No fee required                  -0-
b. A one-time $20.00 fee must be paid with this application. Enter
                                                                              l. Liquid Fuel Retail Dealer ___/___/___
    $20.00 in the space provided. If you are a nonprofit organization
    which has received exemption from the payment of GET and you                 Enter $5.00 ...................................................................
    have paid the $20.00 nonprofit registration fee, no fee is due; enter     m. TOTAL AMOUNT DUE (Add items a through l)
    "0" in the space provided.
                                                                                 Enter this amount on line 30 .........................................            $
c. If you checked the box TA, the following fee(s) will apply:
    • If you first offered a TA for rent on or after January 1, 1990, a
       one-time fee of either $5.00 or $15.00 must be paid with this                      number where they can be reached. If the partner is an entity
       application. Your registration will remain effective until you                     other than an individual, enter the partner's FEIN.
       cancel it; no further fee will be due. Your fee is:                             • If you checked “Corporation” on line 7 and are an S corporation or
        — $5.00 (check box 5) if you have 1-5 TA units.                                   C corporation, or you checked “Other” on line 7 and are a
        — $15.00 (check box 6) if you have 6 or more TA units.                            Nonprofit organization, or you are a LLC that has elected to be
    • If your business began in Hawaii before January 1, 1990, please                     taxed as a corporation, list each officer's social security number,
       call your local district tax office for the appropriate fees.                      name, title, residential address, and telephone number where
                                                                                          they can be reached.
    ENTER THE TOTAL FEE FOR ALL YEARS IN THE SPACE
    PROVIDED.                                                                          • If you checked a government agency or are a fiduciary, line 12 is
                                                                                          optional.
i.  If you checked the box Liquor, enter your county liquor license
    number, the effective date of your license, and check whether you            Line 13. If you have succeeded to the business of another employer, you
    are a manufacturer or wholesaler of liquor. An annual permit fee             may acquire the experience record of your predecessor for the purposes
    of $2.50 is due with your application.                                       of the UI tax, provided that:
j.  If you checked the box Cigarette and Tobacco, check whether you              1. Form UC-86, “Waiver of Employer's Experience Record”, is filed
    are a dealer or wholesaler of cigarettes or tobacco products. An                   within sixty (60) days after the date of acquisition or by March 1 of
    annual license fee of $2.50 is due with your application.                          the following year; and
k. If you checked the box Liquid Fuel Distributor, check all the boxes           2. The predecessor has cleared all contributions and reports due to
    that apply to your business.                                                       the UI Division.
m. TOTAL AMOUNT DUE — Add the fees on lines a through l of the                       If these conditions are met, the rate of the predecessor is assigned
    worksheet, and enter the total on line m of the worksheet and on             immediately to your account. However, if the Form UC-86 is filed after
    line 30 of Form BB-1.                                                        sixty days but by March 1 of the next year, the experience record of the
                                                                                 predecessor and successor employers will be combined to determine
Line 7. Check the box that describes the type of business entity making
                                                                                 your rate for the following calendar year. Contact the nearest UI office to
the application. If you are a Limited Liability Company (LLC), Nonprofit         obtain Form UC-86.
organization or any other entity not listed, please check the box “Other”
and note the type of business entity. Limited Liability Partnerships             Line 14. Circle all numbers that correspond to the GET activities listed
(LLPs) should check the box “Partnership”.                                       on the back of Form BB-1, UC-1 copy. Then on the line below the activity
                                                                                 numbers, describe fully the type of business activities you are engaged
Line 11. Enter the Federal Employer Identification Number (FEIN). If             in, concentrating on your principal activity and the product/service.
you have employees, you must have a FEIN. If you are not required to             Include the percentage based on gross receipts if you are engaged in
have a FEIN, leave this box blank. If you are a subsidiary member of a           more than one type of activity. Examples: General Contractor—building
controlled group of corporations, complete lines 25 and 26.                      construction (single-family residential 70%, hotel 10%, commercial 10%,
Line 12. List the appropriate information:                                       industrial 10%); Manufacturing—men's aloha shirts; Retail—sporting
    • If you checked “Sole Proprietor” on line 7, list the proprietor's and      goods; Wholesale and Retail—cosmetics (wholesale 90%, retail 10%).
       the spouse's (if applicable) social security number, name, title          Line 19. If you do not have any employees, enter the date when you
       (owner or spouse), residential address, and telephone number              anticipate hiring employees. If you do not anticipate hiring any
       where they can be reached.                                                employees, enter “N/A”.
    • If you checked “Partnership” on line 7, or you are a LLC that has
       elected to be taxed as a partnership, list each partner's social
       security number, name, title, residential address, and telephone
FORM BB-1
                                                                                            (continued on the back of Form BB-1, UC-1 copy)
FORM BB-1
(Rev. 2001)                                    STATE OF HAWAII                                                                                                        UC-1
                                               BASIC BUSINESS
                                                 APPLICATION
TYPE OR PRINT LEGIBLY
1. Type of application (Check the appropriate box(es) that best describes your purpose in filing this application)
o General Excise (GE)           o Transient Accommodations (TA) o Use Tax Only
o Employer's Withholding (WH) o GE One Time Event                           o Rental Motor Vehicle & Tour Vehicle (RVST)       UI Registration Number
o Unemployment Insurance (UI) o Seller's Collection                         o Liquor
o Cigarette and Tobacco       o Liquid Fuel Distributor                     o Liquid Fuel Retail Dealer
2.   Taxpayer's/Employer's Name (Individuals, enter Last, First, Middle Initial)                            3. Doing business as (DBA) name


4.   Mailing address            C/O                                         Street address or P.O. Box                        City                      State              Zip Code + 4


5.   Physical location of business in Hawaii           Street address                                                         City                      State              Zip Code + 4


6.   If no physical business location in Hawaii, provide the name, address, and telephone number of the individual performing services in Hawaii


7.   Type of ownership 1 o Sole proprietorship                                  3 o Corporation                      7 o Other (Explain)
                       2 o Partnership                                          4 o Federal Agency
8.   Phone Number       Business                              Residential                   Fax                                       E-mail address
                        (      )                              (      )                      (    )
9.   Sole Proprietor's SSN                                    10. Sole Proprietor's Spouse's SSN                            11. Federal Employer I.D. Number (FEIN)

12. List the owners, partners, members, or principal corporate officers (See Instructions on back of the form) Attach a separate sheet of paper if more space is required.
           SSN                     Name (Last, First, Middle Initial)              Title                           Residential Address                           Contact Phone No.
                                                                                                                                                             (         )
                                                                                                                                                             (         )
13. (a) Did you acquire an existing business? o Yes o No                                    14. TYPE OF BUSINESS ACTIVITIES: (Circle all that apply)
        If yes, was o all or o part of the business acquired?                                   1       2          3        4         5         6        7       8
        When was it acquired? ____________________ (MO/DAY/YR)                                  9      10         11       12        13        14       15      16
     (b) Previous owner's/business' name, dba, address, GE I.D. No.,                            Describe fully the main type of business activity you are engaged in.
         and UI Account No. (If you answered "No" to (a) enter N/A)                              See Instructions on back of the form.



15. No. of establishments or branches in Hawaii      16. Date business began in Hawaii                   17. Date employment began in Hawaii
    operated by this employing unit                                  /      /                                              /      /
18. No. of employees on date employment began        19. If no employees, when do you anticipate         20. Date first wages paid in Hawaii
                                                         hiring employees?            /      /                             /      /
21. If you are applying for a TA Tax I.D. Number, how many units are you registering for? Please check 1
                     o 1-5 units     o 6 or more units
22. Filing period, check 1 for each tax type applicable       23. Accounting period, check only 1                           25. Parent Corporation’s FEIN
    Tax Type        Mo         Qtr     Semi                        o Calendar Year
     a) GE              o         o        o                       o Fiscal Year ending (MO/DAY)               /            26. Parent Corporation’s GE ID. Number
     b) TA              o         o        o                  24. Accounting methods, check only 1
     c) RVST            o         o        o                      o Cash     o Accrual                                      27. Hawaii Contractor’s License Number
    d) WH            o        o
28. Do you qualify for a disability exemption?                29. If you are applying for a TA Tax, Liquid Fuel Retail Dealer Permit, and/or RVST Tax I.D.
    (See Instructions)                                            number(s), attach a list of (1) the address(es) of the business locations, (2) island, and (3) note the
                 o Yes         o No                                 location's activity as either TA, Fuel, or RVST.
30. TOTAL REGISTRATION FEE DUE                             Enter the amount from line m. of the worksheet on the back of the form.
                                                          Pay in U.S. dollars drawn on any U. S. Bank to “HAWAII STATE TAX COLLECTOR”                            $
CERTIFICATION: The above statements are hereby certified to be correct to the best of knowledge and belief of the undersigned who is duly authorized to sign this application.



Signature of Owner, Partner or Member, Officer or Agent            Print Name                                                        Title                                 Date


                            Mail the completed application to your nearest Department of Taxation district office:
                            OAHU DISTRICT OFFICE            HAWAII DISTRICT OFFICE           MAUI DISTRICT OFFICE             KAUAI DISTRICT OFFICE
                            P.O. Box 1425                   P.O. Box 937                     P.O. Box 1427                    P.O. Box 1687
                            Honolulu, HI 96806-1425         Hilo, HI 96721-0937              Wailuku, HI 96793-6427           Lihue, HI 96766-5687                   Form BB-1
Form BB-1 Instructions (Rev. 2001)

                                                                               General Excise Tax Activities
    The GET law taxes persons (individuals, corporations, partnerships, or other entities) on the gross income they derive from their business activities in Hawaii. The tax is often called a gross income tax
    because deductions for business expenses such as materials, labor, travel, office supplies, etc., generally are not allowed.
1    Wholesaling includes sales of tangible personal property to licensed persons for resale or             9    Services including professional includes all activities engaged in for other persons for a
     incorporation into a product or project and sales to certain leasing companies.                             consideration which involve the rendering of a service, as distinguished from the sale of
2    Manufacturing includes compounding, canning, preserving, packing, printing, publishing,                     tangible property or the production and sale of tangible property, including professional
     milling, processing, refining, or preparing for sale, profit, or commercial use, either directly or         services.
     through the activity of others, in whole or in part, any article, substance, or commodity.             10   Contracting includes building contractors, land developers, architects, engineers, and pest
3    Producing includes fishing and raising or producing of agricultural, animal, or poultry products            control operators.
     in their natural state or butchered or dressed, or natural resource products. Also includes the        11   Theater, amusement and broadcasting includes the operation of theaters, opera houses,
     sale of geothermal resources or electrical energy produced by geothermal resources.                         moving picture shows, vaudeville, amusement parks, dance halls, skating rinks, radio or
4    Sugar Processing includes sugar, raw or refined, milled or processed by the taxpayer or for                 television broadcasting stations, or other places of amusement offered to the public.
     the taxpayer by others, and benefit payments received from the U.S. government by any                  12   Interest includes interest and any gross income in the nature of interest received or
     producer of sugar.                                                                                          derived from a business activity or from the investment of the capital of a business.
5    Pineapple Canning includes canning of pineapple and pineapple juice by the taxpayer or for             13   Commissions includes the gross income from activities which consists of commissions.
     the taxpayer by others.                                                                                     Does not include the rendering of services by an employee to his employer.
6    Services Rendered for (or to) an Intermediary includes services ordered by another                     14   Transient Accommodations rentals includes gross income from the furnishing of
     taxpayer in a service business who act as an intermediary between you and the customer.                     temporary accommodations in a hotel, a timeshare unit, or other place in which lodgings
     Also includes services rendered to a manufacturer in the actual manufacture of the finished or              are regularly furnished to transients for compensation.
     saleable product and certain services rendered to cane planters.                                       15   Other rentals includes rental income from real or personal property except the furnishing
7    Insurance commissions includes commissions received by a licensed solicitor, general                        of transient accommodations.
     agent, or sub-agent that is subject to the Hawaii insurance law.                                       16   All others includes all gross income from any business, trade, activity, occupation, or
8    Retailing includes all sales of tangible personal property not qualified as sales at wholesale              calling not included above.
     (e.g., sales to unlicensed persons and to the customers for their own use or consumption).

Line 22. FILING PERIOD —                                                                                   SIGNATURE LINE —
     Note: You may choose a filing period which is more frequent than                                      The application must be signed and dated by an owner, partner or
     the period otherwise required, but you may not choose a filing period                                 member, corporate officer, or authorized agent (e.g., CPA, attorney, or
     which is less frequent.                                                                               other person) with a valid power of attorney.
For items a), b), and c), GE, TA, and RVST Taxes:                                                          SUBMITTAL OF FORM —
     • Check the MONTHLY filing box if your tax due for the entire year                                    If you are submitting the application in person, a GE license/registration
       will be more than $4,000.                                                                           number is immediately assigned.
     • Check the QUARTERLY filing box if your tax due for the entire                                       If you are submitting the application and license fee through the mail,
       year will be $4,000 or less.                                                                        please submit the original copy (both pages) and retain a copy for your
     • Check the SEMIANNUALLY filing box if your tax due for the                                           records. Processing of the application will take approximately 3 to 4
       entire year will be $2,000 or less.                                                                 weeks to complete. Your application will be forwarded to the UI Division
     NOTE: You may find it convenient to use the same filing period for                                    and you should receive UI information within two weeks after UI
     your GE, TA and RVST taxes.                                                                           receives your application. Please file your application with the nearest
                                                                                                           district tax office at the addresses located on the bottom of the form.
For item d), Employer's WH Tax — You must file MONTHLY if the total
amount of Hawaii income tax withheld from your employees' wages
during the year will be more than $5,000 a year. You may file                                                                UNEMPLOYMENT INSURANCE
QUARTERLY if the total amount of Hawaii income tax withheld from                                           An individual or organization which has, or plans to have, one or more
your employees' wages during the year will not exceed $5,000 a year.                                       workers performing services for it must register with the UI Division
UI Contributions must be filed on a quarterly basis.                                                       within twenty (20) days after services in employment are first
                                                                                                           performed. If an employing unit is subject to the provisions of Chapter
Liquor, Cigarette and Tobacco, and Liquid Fuel Taxes must be filed on a                                    383, Hawaii Revised Statutes, it will be assigned an employer account
monthly basis.                                                                                             identification number, also commonly known as the Department of
Line 23. ACCOUNTING PERIOD —                                                                               Labor (DOL) number. A post registration packet will then be issued
Calendar Year — If you file your income tax return on a calendar year                                      which includes a “Handbook for Employers”, Notice to Workers poster,
(January 1 through December 31), check this box.                                                           and quarterly contribution forms.
Fiscal Year — If you file your income tax return on other than a calendar                                  FAMILY OWNED CORPORATIONS
year, check this box, and enter the month and day on which your fiscal                                     A family-owned corporation with no more than two (2) family members,
year ends, using a MM/DD format. For example, a fiscal year ending on                                      related by blood or marriage, who, as the only employees each own at
March 31 is written as 03/31.                                                                              least fifty (50) percent of the shares issued by the corporation may apply
Line 24. ACCOUNTING METHODS —                                                                              for exclusion from UI coverage provided an application is filed and
                                                                                                           qualifying requirements are met. To elect this exclusion option, Form
Cash — Check this box if you are reporting the income in the period it is                                  UC-336, “Election by Family-Owned Corporation to be Excluded From
received. For example, if you are a monthly filer, you perform a service                                   Coverage Under Section 383-7(20)” should be obtained from and
in March, and you receive payment for that service in May, then as a cash                                  submitted to the nearest UI office. This exclusion shall be effective the
basis taxpayer, you report the income when it is received in May.                                          first day of the calendar quarter in which the application is filed with the
Accrual — Check this box if you are reporting the income at the time the                                   DOL.
service, sale, etc., is performed and you have a right to the income rather                                NON PROFIT ORGANIZATIONS
than when payment is received. In the example above, you would report
your income when the service was performed which is in March.                                              Non-profit organizations qualifying for income tax exemption under
                                                                                                           Section 501(c)(3) of the Internal Revenue Code may self-finance benefits
Line 28. Disability Exemption — The first $2,000 of gross income                                           to their employees on a reimbursable basis. If further details are required,
received by any person who is blind, deaf or totally disabled is exempt                                    please contact the UI Office in your county.
from the GET. A reduced tax rate of ½ of 1% is applied to the balance of
the gross income received.
                                                                                                                            WHERE TO GET INFORMATION
     • Check YES if Form N-172 has already been filed with the
                                                                                                            DEPARTMENT OF TAXATION                            DEPARTMENT OF LABOR AND
       Department of Taxation.
                                                                                                                      P.O. Box 259                               INDUSTRIAL RELATIONS
     • Check NO if you have not applied for this exemption. If you think                                      Honolulu, HI 96809-0259                         Unemployment Insurance Division
       you may qualify, you may obtain information and the required                                             Tel. No.: (808) 587-4242                          830 Punchbowl St., #437
       form from any district tax office.                                                                      Toll-Free: 1-800-222-3229                             Honolulu, HI 96813
                                                                                                             TDD/TTY No.: (808) 587-1418                           Tel No.: (808) 586-8913
                                                                                                           TDD/TTY Toll-Free: 1-800-887-8974                                (808) 586-8914
                                                                                                                  www.state.hi.us/tax                                 www.dlir.state.hi.us

FORM BB-1

								
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